PANKAJ SHARMA,SURAT vs. INCOME TAX OFFICER 19(2)(4), MUMBAI, MUMBAI

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ITA 5920/MUM/2025Status: DisposedITAT Mumbai13 November 2025AY 2019-20Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE, JUDICIAL MEMBER | ITA No. | A.Y. | Appellant | Respondent | |--------------|----------|----------------------------------------------------------------------------------------------------------|----------------------------------| | 5920/Mum/2025| 2019-20 | Pankaj Sharma, 4th Floor, 6/2155-A, Office No. 405, Gokul Appt. Devidas Pipla Sheri, Mahidharpura, Surat, Gujarat-395003 | Income Tax Officer -19(2)(4), Room No. 5073 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had sought one more opportunity and undertook to attend proceedings without undue adjournment. The Ld. DR did not raise specific objections. Consequently, the Tribunal set aside the orders to the Ld. CIT(A) for a fresh decision after providing a reasonable opportunity.

What were the facts?

The assessee filed two appeals against the orders of the Ld. CIT(A) for AYs 2019-20 and 2022-23. The assessee's appeals were dismissed ex-parte by the Ld. CIT(A) despite the assessee filing a response and seeking adjournment due to tax filing commitments.

What were the issues?

Whether the ex-parte dismissal of appeals by the Ld. CIT(A) was justified when the assessee sought an adjournment for valid reasons and requested a fresh opportunity.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI ANIKESH BANERJEE

For Assessee : Shri Brijesh Vyas For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 11-11-2025 Date of Pronouncement : 13-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the assessee against the order(s) of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld. CIT(A)‟], dated 22-07-2025, pertaining to Assessment Years (AYs.) 2019-20 & 2022-23.

2.

At the outset, the Ld.AR submitted that both these matters have been decided ex-parte qua the assessee by the Ld.CIT(A). It was further submitted that the assessee did file response to the notices issued by the Ld.CIT(A) and sought adjournment due to tax filing and tax audit commitment. However, due to non-prosecution, the Ld.CIT(A) has & 5921/Mum/2025 dismissed both the appeals so filed by the assessee. It was submitted that in the interest of justice, the assessee be allowed one more opportunity and it was stated at the Bar that the assessee shall attend the proceedings and shall not seek any undue adjournment, without showing reasonable cause.

3.

The Ld.DR is also heard, who has not raised any specific objection.

4.

After hearing both the parties and considering the limited prayer so raised by the assessee and which has not been specifically contested by the Ld. DR, the matter is set aside to the file of the Ld.CIT(A) to decide the same afresh, as per law after providing reasonable opportunity to the assessee.

5.

In the result, both the appeals are allowed for statistical purposes.

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